scholarly journals Intellectual capital and the system of management controls in public institutions of higher education: a theoretical essay from the perspective of contingency theory

2016 ◽  
Vol 15 (3) ◽  
pp. 39-52
Author(s):  
Thiago Cesar Bezerra Moreno ◽  
José Luiz Borsatto Junior ◽  
Delci Grapégia Dal Vesco ◽  
Silvana Anita Walter
Keyword(s):  
Higher Education ◽  
Human Capital ◽  
Control Systems ◽  
Intellectual Capital ◽  
Management Control ◽  
Public Institutions ◽  
Management Control Systems ◽  
Institutions Of Higher Education ◽  
Economic Context ◽  
Management Controls

The economic context has evolved into the era of knowledge. In this sense, the resources related to intellectual capital gain prominence as a key to deal with the contingency variables. The factor that drives intellectual capital is the human capital, an intensive resource in public institutions of higher education, which justifies the present study, in order to discuss the influence of intellectual capital in public universities management control systems, under the perspective of intellectual capital as a contingency factor. We conducted a literature search in order to achieve the proposed objective. It is perceived lack of development of literature related to the theme, a fledgling care, with human capital in public institutions of higher education.

scholarly journals Intellectual capital management control systems

2020 ◽  
Author(s):  
Lidia Galabova ◽  
Mina Daskalova
Keyword(s):  
Literature Review ◽  
Control Systems ◽  
Intellectual Capital ◽  
Management Practice ◽  
Management Control ◽  
Management Control Systems ◽  
Relational Capital ◽  
Organisational Performance ◽  
Intellectual Capital Management ◽  
Organisational Strategy

Management control systems (MCS) are formal, information-based routines and procedures (Simon,1995) applied in strategic management practice. They are developed to help management balance thetension between organisational strategy and human behaviour. However, recent studies (Galabova, 2011;2014) have shown that along with tangible, intangible assets impact on organisational performance. Theaim of the paper is to propose a theoretical framework on how intangibles, and more specifically intellectualcapital elements: human, structural and relational capital can be embedded as a part of a contemporary managementcontrol system. To examine these, we present a literature review together with data from formerempirical studies. The paper will present a conceptual model on how human, structural and organisationalcapital could be monitored and controlled as an important part of MCSs.

scholarly journals Banks’ risk culture and management control systems: A systematic literature review

2021 ◽  
Author(s):  
Jennifer Kunz ◽  
Mathias Heitz
Keyword(s):  
Literature Review ◽  
Control Systems ◽  
Systematic Literature Review ◽  
Business Practice ◽  
Management Control ◽  
Management Control Systems ◽  
Comprehensive Model ◽  
Control Research ◽  
Management Controls ◽  
Risk Culture

AbstractOver ten years of a debate about the best ways to make banks safer have led to the conclusion that improving their risk culture is one venue to achieve this goal. Consequently, different disciplines discuss topics related to risk culture from varying methodological angles. This effort of many scholars provides a rich basis of theoretical and empirical evidence to guide business practice and improve regulation. However, the application of many approaches and methods can result in fragmentation and loss of a comprehensive perspective. This paper strives to counteract this fragmentation by providing a comprehensive perspective focusing particularly on the embeddedness of risk culture into banks’ management control systems. In order to achieve this goal, we apply a systematic literature review and interpret the identified findings through the theoretical lens of management control research. This review identifies 103 articles, which can be structured along three categories: Assessment of risk culture, relation between risk culture and management controls (with the subcategories embeddedness of risk culture in overall management control packages, risk culture and cultural controls, risk culture and action controls, risk culture and results controls, as well as risk culture and personnel controls) and development of banks’ risk culture over time. Along these categories the identified findings are interpreted and synthesized to a comprehensive model and consequences for theory, business practice and regulation are derived.

Weaving a web of control

2014 ◽  
Vol 27 (4) ◽  
pp. 634-654 ◽  
Author(s):  
Puja Ladva ◽  
Jane Andrew
Keyword(s):  
Control Systems ◽  
Organisational Culture ◽  
Management Control ◽  
Management Control Systems ◽  
Structured Interviews ◽  
Accounting Firms ◽  
Content Type ◽  
Management Controls ◽  
The Relationship ◽  
The Web

Purpose – The purpose of this paper is to explore the relationship between management controls and the work-life balance (WLB) of junior accountants working in four multinational accounting firms using semi-structured interviews. Design/methodology/approach – The authors interviewed junior accountants, asking them about their firms’ time budgeting process, their views on organisational culture and their experience of WLB. Findings – Time budgeting controls and the dominant discourses of “efficiency” and “career” form a web of control within these firms that sustain the long-hours culture. Drawing on the work of Foucault, the authors argue that the web of control is particularly strong because it is not imposed externally by a clearly identifiable source of power. Instead, the interviews revealed how junior accountants actively produce the web of control in order to secure their identity. This is particularly apparent when they speak of their career. Research limitations/implications – This research sheds light on the relationship between management controls and WLB. Management controls are effective in large multinational accounting firms because they work through the emergent identity of young professionals. Originality/value – The link between management control systems and WLB has received little attention from accounting academics. This research offers important insights into the way management control systems and organisational culture may impact the lived experience of WLB within multinational accounting firms.

Sustainability management control systems in higher education institutions from measurement to management

2020 ◽  
Vol 21 (1) ◽  
pp. 144-160 ◽  
Author(s):  
Nicolas Roos ◽  
Edeltraud Guenther
Keyword(s):  
Higher Education ◽  
Environmental Management ◽  
Control Systems ◽  
Environmental Sustainability ◽  
Status Quo ◽  
Management Control ◽  
Management Control Systems ◽  
Sustainability Management ◽  
Content Type ◽  
The Status

Purpose As social institutions, higher education institutions (HEIs) play a key role in the distribution of knowledge and skills for sustainable development and societal structures. To fulfill this task, the institutionalization of sustainability within the organization’s structures is essential. The purpose of this paper is to provide an overview of the status quo of environmental management performance (EMP) in HEIs and conclusions for the application of management control systems. Design/methodology/approach Within a systematic literature review, 56 international publications were analyzed along a qualitative thematic content analysis. The coding followed the dimensions of EMP by Trumpp et al. Findings Structuring environmental sustainability efforts along the concept of EMP reveals a major weakness in environmental sustainability management of HEIs. Therefore, the study proposes a model for a processual integration of steering mechanisms for management bodies to systemize appropriate efforts to gain excellence in operations. Originality/value By applying the concept of EMP by Trumpp et al., this systematic review provides an overview of the status quo of environmental management performance at HEIs and proposes a model for the implementation of advanced top-down steering striving a whole institution approach.

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